CD Skripsi

Pengaruh Kualitas Sdm, Komitmen Organisasi, Dan Sistem Informasi Pemerintahan Daerah (Sipd)Terhadap Ketepatwaktuan Pelaporan Keuangan Dengan Sistem Pengendalian Internal Pemerintah (Spip) Sebagai Variabel Moderating (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)

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ABSTRACT
This study aims to determine the effect of the quality of human resources, organizational commitment, and local government information systems on the timeliness of financial reporting with the government's internal control system as a moderating variable.
The data used in this study is primary data with a questionnaire as an instrument. The number of samples in this study were 135 respondents. However, only 111 (82.2%) returned the questionnaire and it could be processed. The data in this study were analyzed using the Structural Equation Modeling (SEM) model. Hypothesis testing in this study uses a significance level of 5% (0.05).
The results of this study indicate that the quality of human resources, organizational commitment, and local government information systems affect the timeliness of financial reporting and the internal control system can moderate the relationship between the quality of human resources, organizational commitment, and local government information systems on the timeliness of financial reporting.
Keywords: Timeliness of Financial Reporting, Quality of Human Resources, Organizational Commitment, Local Government Information Systems, and Government Internal Control Systems.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112442

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112442

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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